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Withholding Tax (WHT) in Nigeria is an advance payment of income tax.

Nigeria's potential to become one of the biggest players in the global economy has been long acknowledged: with her huge population cum ready market, skilled workforce, substantial natural endowments, ...

The Nigerian agricultural sector is brimming with massive investment opportunities, across the value chain, for both local and foreign investors, with the current favourable policies of the...

In recent memory, the Federal Government and State Governments have been grappling with budget deficits, calling in aid domestic and external debt financing to complement public revenue sources, especially taxation.

As of 1999, Nigeria had operational DTAs with ten countries, namely the United Kingdom, France, Canada, Belgium, the Netherlands, Pakistan, Czech, Slovakia, Romania, and Italy.

It is an indisputable and unvarnished fact that a country cannot thrive economically without foreign investment ‘protection', which is essential to the achievement of business objectives ...

In November 2018, the Nigerian Exchange Group Plc published its Interpretative Guidance to Securities Lending Guidelines which became effective from 7th January 2019.

The Pay-As-You-Earn (PAYE) Scheme, pursuant to which employers are statutory agents for deducting and remitting their employees' personal income taxes (PIT), is perhaps the unsung hero of the Nigerian tax administration system.

The Taxes and Levies (Approved List of Collection) Act (TAL Act or the Act) is probably one of the most controversial and criticised law in Nigeria's history.

The circulars dated 3rd June 2021, amend, update or replace contents of any circular, notice or other publication previously issued by the FIRS on any given subject.

Nigeria's Not-for-Profit (NFP) Sector is becoming increasingly visible for the uptick in their charitable causes.

In 2011 the Federal Government, amongst several other initiatives to incentivize increased investment in Nigeria, issued the Companies Income Tax (Exemption of Bonds and Short Term Government Securities) Order, 2011.

This article examines the conundrum of tax liability for NRSCs in Nigeria. It is divided into three parts.

In our previous publications, we reviewed the provisions of the Tax Reforms Act, 2025, and did a deep analysis of the 4 tax laws introduced by virtue of these reforms.

It is now widely acknowledged that there is hardly any country in the world where there are no Nigerians.

The cliché that only death and taxes are certain in life has been proved right all too often; even in events as discomfiting as divorce, it is prescient to pay attention to the tax implications...

President Buhari signed the Finance Act (No.2) 2020 (FA2 2020) into law on 31st December 2020 – an improvement over the signing of FA2 2020's predecessor legislation, in January 2020.